I think where it gets smirky is where the t expects the client to act according to how the t sees the client, instead of how the client sees herself. For one thing, that is not unconditional positive regard. That is not meeting the client where they are. To me, it's the mismatch in expectations that is disrespectful. Saying the t's choice has more value than the client's. That would make the choice of stance more fluid - sometimes more caretakey, sometimes more adult. Make the t work harder!